PLAN HEADS – Erstwhile DEMAND NO. 16 or Capital Segment of Demand No 80
1986 (with Books) & 1985,1987,1988,1991,1995(without Books) 5 Marks
Ø For the purpose of LINK with the accounts of the Central Government, the PLAN HEADS will form the “Minor Heads of Railway Capital under the Major Heads:
Þ 546 – Capital outlay on Indian Railways – Commercial lines
Þ 547 – Capital outlay on Indian Railways – Strategic lines
Ø The Plan Heads make the “Works Budget” performance oriented and form a LINK with National Planning for Railway Transportation (for Five year Plans)
Ø As the Plan Heads classification coincide with the Sub Heads of the Demands for Grants, the compilation of Budget is also rendered easy and direct.
Ø XX(Source) – XX (PH) – XX (Sub & Detailed Head – XX (PU) -
8 digit allocation for plan head
Ø An example is 20-2112-09 is break down as follows:
2100 – PH for Rolling Stock
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CAPITAL
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2110 – Sub Head Locomotive
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Primary Unit -
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(SOURCE OF FINANCE)
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2112- Detailed Head
Diesel Hydraulic and Mech. Locomotives
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Transfer of Debits/credits affecting capital works expenditure
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20
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2112
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09
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Ø The Plan Heads indicates the activity and facilitates plan investment forecasts for Planning commission.
Ø The programme for creation of Assets, Replacements & Renewals submitted by the Railways under “Works, Rolling Stock and M &P Programmes” should indicate the Plan Head wise expenditure (irrespective of source of finance i.e., Capital, DRF, DF, Capital Fund, OLWR etc)
Ø The allocation of Funds for expenditure on Plan Heads are made by the Planning Commission and are subject to mid-term appraisal.
Summary at Minor Heads of Classification showing Plan Head Codes for Works Expenditure
For the purpose of link with the accounts of the Central Government the Plant heads will form the Minor Heads of Railway Capital under the Major Heads "546-Capital Outlay on Indian Railways-Commercial lines" and "546-Capital Outlay on Indian Railways-Strategic lines." The minor Heads classification are as follows :"
New Plan Heads are highlighted with Red colour and Bold.
11.
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New Lines (Construction).
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37
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Traction Distribution Works
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12.
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Purchase of new lines.
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41.
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Machinery and Plant.
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14.
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Gauge conversion.
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42.
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Workshops including Production Units
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15.
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Doubling.
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51.
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Staff Quarters.
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16.
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Traffic facilities-Yard remodelling and others.
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52.
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Amenities for staff.
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17
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Computerization
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53.
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(i) Passenger Amenities.
(ii) Other Railway User Amenities. |
18
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Railway Research
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61.
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Investment in Government Commercial under Takings-Road services.
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21.
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Rolling Stock.
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62.
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Investment in Government Commercial under� taking-Public Undertaking
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22
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Leased assets - Payment of capital component of lease charges to IRFC etc.
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63
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Investment in Non Government Undertaking including JVs/SPVs.
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29
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Road Safety Works � Conversion of Unmanned Level Crossings into Manned Level Crossings.
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64.
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Other specified works.
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30
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Road Safety Works �Conversion of Level Crossings into Road over Bridges/Road under Bridges.
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65
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Training/HRD
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31.
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Track renewals.
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71.
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Stores suspense
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32.
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Bridge work.
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72.
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Manufacturing suspense.
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33.
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Signalling and Telecommunication works.
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73.
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Miscellaneous Advances.
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34.
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Taking over of line wires from P. & T. Dept.
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81.
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Metropolitan Transport Projects.
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35.
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Electrification projects.
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82
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Transfer to Special Railway Safety Fund.
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36.
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Other Electrical works.
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83
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New Lines (Construction)- Dividend free projects
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Note: Plan Head 82 is no longer in operation, because SRSF is ceased to exist from the year 2008.
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